GENERAL SERVICES ADMINISTRATION MAIL: 12200-B Airport Road, Jackson,

CA 95642 LOCATION: 12200-8 Airport Road, Martell,

CA PHONE: (209) 223-6759
FAX: {209) 223-0749 E-MAIL: jhopkins@amadorgov.org December

1, 2015 Mr. Randall

S. Fiertz Director, Airport Compliance

and Management Analysis Federal Aviation Administration 800 Independence

A venue

S W Washington,

DC 20591 Subject: Action Plan Submission Pursuant

to FAA Policy
and Procedures Concerning

the Use of Airport Revenue

(79 Fed. Reg **66282~01,** November

7, 2014). Dear Mr. Fiertz: The following serves

as the action plan for the County

of Amador

to convey intent
of compliance

with the FAA ruling related

to aviation fuels sales tax revenue.

The County

of Amador owns and operates
one airport, Westover Field/Amador County Airport (KJAQ) located

at 12380 Airport Road, Martell,
CA 95654. This information

is provided based
on our understanding

of the required components.

This includes

the process likely necessary

to amend
any non-compliant

local ordinances

to adhere

to the FAA ruling and the development

of reporting requirements

and tracking systems

for specific information

on aviation
fuel ta" revenues.

We have also included infom1ation regarding

the anticipated transition period required

to complete these steps. Applicable

Law tbat May Require Amendments

for Compliance Measure

M Amador
Fire Protection

and Emergency Response Services Transactions

and; Use Tax Ordinance

No. 1676. The revenue source

is

a .5% sales and use tax rate with

a operative

date of April!, 2009. It is our understanding

that
to change
this Measure would take

a vote of the electorate

to amend restrictions

on the use. The portion

of Amador County Measure

M monies affected

by general sales tax revenues derived from aviation
fuel sales (Jet Fuel)

is approximately $250-$350 annually. ln addition

to the locally imposed transaction

and use tax rate, the County

of Amador receives revenues derived from the state sales and use tax rate for the purposes

of (health and human services, criminal justice, transportation,

etc).

It is our understanding

that the State will provide

an action plan response

as
it relates

to necessary
steps for compliance

with the FAA mling. Page

I of2ReportingRequirementandTrackingSystemTheCountyofAmadorhascommencedeffortstoidentifysalesandusetaxrevenuetocomplywiththeFAArulingrequirementandmethodsfortrackingthisdata.Theinternalprocesstoundertakethiseffortincludingdevelopingatrackingsystemfordiscreteinformationonaviationfueltaxrevenuescouldbeextensive.Jetfuelsalesinformationisavailablethroughthecurrentfuelsalessoftware.BasedonthejetfuelsalesinformationcalculationswouldhavetobeperformedtodeterminetheexactamountofsalestaxtobetransferredtotheAirport.TransitionPeriodItistheintentoftheCountyofAmadortocomplywiththerequirementssetforthbytheFAAruling.TheCountyofAmadorwillnotifytheFAAofanyanticipatedtransitionperiodthatmaybeneededbeforetheDecember8,2017compliancedeadline.cc:AmadorCountyBoardofSupervisorsSenatorDianeFeinstein(EllenFreedman@feinstein.senate.gov)SenatorBarbaraBoxer(Laura_Schiller@boxer.senate.gov)CongressmanTomMcClintockStateSenatorTomBerryhillStateAssemblyMemberFrankBigelowDorothyHolzem,CaliforniaStateAssociationofCounties(dholzem@counties.org)JayChamberlain,CaliforniaDepartmentofFinance(Jay.Chamberlain@dof.ca.gov)Page2of2